SEC Comment Letter 0000000000-23-000433 to Drilling Tools International Corp (DTI) (CIK 0001884516) (DTI)

Drilling Tools International Corp (DTI) (CIK 0001884516)
Date: Jan. 17, 2023 · CIK: 0001884516 · Accession: 0000000000-23-000433

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File numbers found in text: 001-41103

Date

January 17, 2023

Author

Daniel Kimes

Form

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Company

Drilling Tools International Corp (DTI) (CIK 0001884516)

Letter

United States securities and exchange commission logo January 17, 2023 Daniel Kimes Chief Executive Officer ROC Energy Acquisition Corp. 16400 Dallas Parkway Dallas, TX 75248 Re:ROC Energy Acquisition Corp. Form 10-K for the year ended December 31, 2021 Filed March 24, 2022 File No. 001-41103 Dear Daniel Kimes: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Lijia Sanchez

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United States securities and exchange commission logo
January 17, 2023
Daniel Kimes
Chief Executive Officer
ROC Energy Acquisition Corp.
16400 Dallas Parkway
Dallas, TX 75248
Re:ROC Energy Acquisition Corp.
Form 10-K for the year ended December 31, 2021
Filed March 24, 2022
File No. 001-41103
Dear Daniel Kimes:
            We have completed our review of your filing.  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:       Lijia Sanchez

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